Interactive Digital Media Tax Credit ### 📋 Eligible Entities - Canadian-controlled private corporations (CCPCs) actively engaged in interactive digital media production - Public corporations that meet program requirements - Corporations must be registered and operating in Manitoba - Entities must have a valid Manitoba business license - Eligible industries include: - Video game development - Interactive entertainment - Digital animation - Immersive media experiences - Interactive storytelling platforms Note: Sole proprietors and non-profits are typically ineligible unless structured as corporations. --- ### 💰 Funding Details - Credit Rate: 40% refundable corporate income tax credit - Maximum Per Project: $500,000 CAD - Calculation Basis: 40% of eligible wages paid to Manitoba residents - Repayability: Non-repayable tax credit (refundable format) - No Matching Requirement: Program does not require private co-investment - Claim Method: Filed through Manitoba corporate income tax returns - Payment Timeline: Credits processed following tax assessment (typically 4-8 weeks post-filing) --- ### 🛠️ Approved Expenses Eligible wage costs for: - Software developers and programmers - Game designers and creative directors - 3D artists and animators - Audio engineers and sound designers - Project managers and producers - Quality assurance testers - Technical writers - Other technical and creative personnel directly engaged in project development Requirements: - Wages must be paid to Manitoba residents only - Must be directly attributable to interactive digital media project development - Includes salaries, benefits, and employer contributions - Work must be performed in Manitoba --- ### ⚠️ Conditions & Milestones - Project Definition: Must involve creation of original interactive digital media content - Manitoba Residency Requirement: All wage earners must be Manitoba residents during employment - Documentation: Maintain payroll records, T4 slips, and project timesheets for audit purposes - Project Tracking: Clearly separate eligible project wages from non-eligible activities - Annual Filing: